Legal Opinion

People ex rel. Empire Mortgage Co. v. Cantor

Appellate Division of the Supreme Court of the State of New York

Decided October 7, 1921PublishedCited by 13 opinions

Settlement of order reversing an order of the Supreme Court, made at the New York Special Term and entered in the office of the clerk of the county of New York on the 29th day of October, 1920, confirming after a trial assessments for taxation upon real property and dismissing a writ of certiorari. (See 197 App. Div. 437.)

1Opinion of the Court

Page, J.:

The evidence was that the true value of several of the lots was less than that stated in the petition of the relator, and *318the corporation counsel contends that the court is concluded by the valuation stated in the petition and cannot grant the relator the relief that the evidence would justify.

The Tax Law (§§ 290-296, as amd. by Laws of 1916, chap. 323; since amd. by Laws of 1920, chaps. 643, 649), together with section 906 of the Greater New York charter (Laws of 1901, chap. 466, as amd. by Laws of 1911, chap. 455), provides for the review of assessments by certiorari, and…

2Cases cited3 opinions

  1. Matter of CorwinNew York Court of Appeals · 1892
  2. People ex rel. New York Central Railroad v. BlockAppellate Division of the Supreme Court of the State of New York · 1917
  3. People ex rel. Hall v. OuderkirkAppellate Division of the Supreme Court of the State of New York · 1907

3Cited by13 opinions

  1. W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
  2. Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
  3. People ex rel. New York Central Railroad v. GilsonAppellate Division of the Supreme Court of the State of New York · 1933
  4. People Ex Rel. Savory, Inc. v. PlunkettNew York Court of Appeals · 1946
  5. People ex rel. Hotel Astor v. SextonNew York Supreme Court · 1935

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